Proceeding Sheet vs Unknown
2023 Latest Caselaw 3125 AP

              HIGH COURT OF ANDHRA PRADESH: AT AMARAVATI

                           MAIN CASE NO.: W.P. No.12903 of 2023

                                 PROCEEDING SHEET

Sl.    DATE                                                                             OFFICE
                                              ORDER

No NOTE

02. 12.05.2023 UDPR, J & TMR, J

While learned counsel for petitioner relied upon the decisions of Hon'ble Apex Court reported in 2022 (61) G.S.T.L. 257 (S.C.) and the judgments of Hon'ble High Court of Delhi dated 24.08.2022 in W.P.No.8720 of 2017 and batch to contend that no tax is leviable under the Integrated Goods and Services Tax Act, 2017 on ocean freight of services supplied by a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India, learned Deputy Solicitor General tries to distinguish the aforesaid judgments stating that they have no application to the case on hand and sought time for filing a detailed counter.

Let the needful be done.

List the matter on 07.07.2023.

In the meanwhile, the respondent authorities shall not take any coercive steps against the petitioner pursuant to the impugned order dated 21.02.2023 passed by the 2nd respondent.

________ UDPR, J

_______ TMR, J NNN